Bradford Manufacturing started production this month in department A with 7,000 units. They currently have 6,000 in ending inventory that is 30% complete as to material and 60% complete as to conversion costs. They finished and sent 15,000 units to Department B. DM costs for beginning inventory was $14,000 and DM costs added during the month totaled 28,000. Conversion costs for beginning inventory was $35,000 and conversion costs added during the month totaled $ 67,300.
Prepare a production cost summary. Clearly indicate (a) equivalent units, (b) cost/equivalent unit, (c) cost of units transferred to Department B. and (d) cost of ending work in progress inventory for Department A at the end of this month.